NATIONAL TAX TRIBUNAL ORDINANCE PROMULGATED

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The National Tax Tribunal Ordinance, 2003 (Ordinance 3 of 2003) was promulgated by the President today. The Ordinance will pave the way for the establishment of the National Tax Tribunal. The Tribunal will be headed by a retired Judge of the Supreme Court or a retired Chief Justice of a High Court.

The Tribunal will hear appeals on substantial questions of law against the decisions of the Income Tax Appellate Tribunal and the Customs, Excise and Service Tax Appellate Tribunal. The references and appeals under the Direct and Indirect Taxes pending in the High Courts would stand transferred to the National Tax Tribunal once it is established.